That's not true. NIC queues and CPUs are still very important to get good performance on servers by pinning different queues to different cores.
I've got backend servers that routinely max out 32c/64t CPUs but push so little traffic that replacing the NIC with a cell phone modem would make no discernible difference. There are many types of server workloads where the NIC is not the bottleneck at all, so the parent's argument that low NIC queue counts make high CPU core counts useless is false.
You're debating an argument that was never made.